Rules Regarding Liability and Mandatory Insurance in Slovakia in Connection with Residence or Employment.

Employer Registration and Responsibilities

According to the Social Insurance Act, an employer must register in the employer registry using the Employer Registration Form at the latest one day before employing at least one worker.

For the initial registration of a company in the employer registry, it should be done in paper form, either in person at the relevant branch of the Social Insurance or by sending the form by mail, or electronically through the Central Public Administration Portal.

The Employer Registration Form must be accompanied by:

  • For foreign employers, an extract from the commercial register or another relevant register authorizing their activities is translated into Slovak. If a translated version is provided, it must be submitted with a sworn declaration confirming the accuracy of the translation into Slovak along with the content of the foreign-language register extract.
  • Power of Attorney if the registration is carried out by an authorized person, not the statutory representative of the company.

After registration, the employer is assigned a ten-digit employer identification number (EIN variable symbol), which is used on all statements, registration forms, and insurance payments.

Once registered, the employer must obtain access to electronic services (e-Services) provided by Social Insurance by signing the Agreement on the Use of Electronic Services. A new employer can register in the employer registry and obtain access to e-Services simultaneously by signing the Agreement and submitting the employer registration form either directly at the Social Insurance branch or electronically via the Central Public Administration Portal. Access to e-Services can be gained either through an electronic ID card (the system redirects the user to the eID application for login) or through a username, password, and mobile application.

If electronic services are unavailable, employers can register or deregister employees by providing preliminary information via mobile application, email, fax, or SMS.

Employer Responsibilities

  1. Register each employee (Employee Registration Form for individuals) one day before the commencement of insurance, no later than before the start of work.
  2. Notify the Social Insurance branch of the interruption of sickness insurance, pension insurance, and unemployment insurance of an employee within 8 days, except for interruptions due to 52 weeks of temporary incapacity recorded in the electronic healthcare system.
  3. Submit insurance and contribution statements for pension insurance for each employee and various types of social insurance.
  4. Maintain and submit to Social Insurance an electronic record of employees for pension insurance purposes.
  5. Fulfill obligations related to the posting of employees to other EU member states, EEA states, Switzerland, and the United Kingdom.
  6. Report temporary incapacity lasting more than 10 days and work-related accidents requiring medical treatment.
  7. Provide Social Insurance with all information regarding bankruptcy declarations.

Health Insurance

The payer of insurance, who is the employer, is obligated to report the establishment of the payer to the health insurance company within 8 working days of its occurrence, using the designated form.

Employers must register with the health insurance company if they have at least one employee insured with that company. The notification includes the name, address, identification number, bank account number, and the designated day for income payment.

For individual employers:

  • Name and surname
  • Birth ID
  • Address

Any changes to the above information must be reported to the insurance company within eight days of the change.

The completed Notification of Establishment, Change, and Termination of the Payer of Insurance form must be accompanied by:

  • A copy of the official document confirming the establishment, existence, and validity of the payer – extracted from the Commercial Register.
  • Business license, founding document, concession document.
  • Confirmation of the assigned identification number.
  • Other documents as required by the insurance company.

Payment of Insurance and Contributions for Social Insurance (as an employer)

The employer pays insurance based on the assessment base (AB), as follows:

  • Sickness insurance: 1.4% of AB
  • Pension insurance (for non-savers in the second pillar): 14% of AB
  • Pension insurance (for savers in the second pillar without receiving a pension in 2022-2024): 8.5% and contributions to pension savings: 5.5% of AB
  • Disability insurance: 3% of AB
  • Accident insurance: 0.8% of AB
  • Guarantee insurance: 0.25% of AB
  • Unemployment insurance: 1% of AB (if the employer does not pay insurance for support during shortened working hours) or 0.5% of AB (if the employer pays insurance for support during shortened working hours)
  • Financing support during shortened working hours: 0.5% of AB
  • To the reserve fund of solidarity: 4.75% of AB

Insurance is paid electronically or by postal money order for the previous calendar month on the designated day for income payment or the last day of the following calendar month, if no specific day is designated. The account numbers of Social Insurance branches (according to employer registration) are specified in the insurance section.

Failure to register employees on time or failure to pay or underpay insurance for them may result in penalties imposed by Social Insurance.

Health Insurance

The payer of insurance is required to report advance payments for insurance for each month for which insurance is paid using prescribed forms published on the website of the Ministry of Health of the Slovak Republic.

Insurance rates for health insurance are as follows:

  • For employees: 4% of AB (2% for health-impaired individuals)
  • For self-employed individuals: 14% of AB (7% for health-impaired individuals)
  • For employers: 10% of AB (5% if employing a health-impaired individual)

For detailed procedures and additional information, the health insurance company will assist.

2. Employee – Registration and Responsibilities.

An employee is not obligated to register with Social Insurance; the employer performs this task on behalf of the employee using the Employee Registration Form. Mandatory insurance for the employee begins on the day the legal relationship is established, granting the right to income from dependent work, and ends on the termination of this legal relationship. The employer is responsible for deducting and remitting the employee’s insurance contributions.

Upon the employee’s registration in the insurance registry and the pension savings registry, Social Insurance immediately provides the employer with the Employee’s Legal Relationship Identification Number (ELRIN) through e-Services. If the employer is exempt from electronic communication with the Social Insurance, ELRIN is sent via e-message or by mail. The employer must use ELRIN in all communication with the Social Insurance.

Employee Responsibilities.

Key responsibilities of the employee include:

  • Adhering to the prescribed medical regimen during temporary disability.
  • Notifying the Social Insurance promptly of the end of temporary disability lasting more than 10 days.
  • Submitting a claim for the guaranteed benefit within 60 days of the employer’s payment incapacity or termination of the employment relationship.
  • Undergoing medical examinations during temporary disability caused by a work-related injury.

Employee Social Insurance Contributions.

The employee’s contributions are deducted by the employer from the salary, amounting to 9.4% of the assessment base (AB) and distributed as follows:

  • 1.4% for sickness insurance.
  • 4% for old-age insurance.
  • (If the employer fails to pay and remit contributions for pension insurance, the condition for the employee’s contribution to pension insurance is considered fulfilled. This does not apply if the income payer from dependent work, acting as the employer, or the employer for an employee who is a statutory body of the employer and holds at least a 50% stake in the employer’s assets, has not fulfilled this obligation.)
  • 1% for unemployment insurance.

Employee entitlements resulting from paid contributions include benefits for sickness, parental, disability, unemployment, and other insurances.

Health Insurance.

Health insurance prepayments for employees are calculated and remitted by the employer. For detailed information on health insurance contributions, employees can contact their health insurance provider or their employer.

  1. Rights and Obligations Regarding Pensions.

Eligibility for an old-age pension arises when the insured person reaches retirement age according to the valid legislation of the Slovak Republic and accumulates a minimum of 15 years of pension insurance coverage. The insured person must apply for a pension in writing at their place of residence. The application requires specific documents, including identification, educational certificates, military service records for men, and records of employment periods and earnings.

A disability pension may only be granted if the Social Insurance medical examiner determines a disability level exceeding 40% according to the attached schedule.

Upon reaching the retirement age, the disability pension does not automatically convert to an old-age pension. The recipient of a disability pension must submit a written request to Social Insurance for an old-age pension.

Health insurance for a retiree insured in the Slovak Republic is covered by the state.

A retiree, as defined by the Health Insurance Act, is a person receiving a pension, excluding recipients of widows’, widowers’, and orphans’ pensions under separate regulations, or a pension from foreign countries or other EU member states and is not health-insured in that member state.